https://www.taxtmi.com/caselaws?id=236052 The Tribunal set aside the Commissioner's decision and upheld the Adjudicating Authority's ruling that carbon dioxide arising from a manufacturing process and captively consumed is marketable and subject to duty. The Commissioner's conclusion that carbon dioxide gas was not marketable was criticized for lacking common sense and disregarding the appellant's own statement about purchasing such goods from the market. The judgment emphasized the need for logical reasoning and consideration of all evidence in determining the marketability of goods for duty purposes. en-us Thu, 09 May 2013 00:00:00 +0530 Tue, 13 Aug 2013 12:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236052 The Tribunal set aside the Commissioner's decision and upheld the Adjudicating Authority's ruling that carbon dioxide arising from a manufacturing process and captively consumed is marketable and subject to duty. The Commissioner's conclusion that carbon dioxide gas was not marketable was criticized for lacking common sense and disregarding the appellant's own statement about purchasing such goods from the market. The judgment emphasized the need for logical reasoning and consideration of all evidence in determining the marketability of goods for duty purposes. Case-Laws Central Excise Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236052